We are heedful of the role of taxation in nation-building and therefore deem the tax system as an asset that belongs to the nation. In doing our work, we are guided by the code of conduct and the principles of SARS values of accountability, fairness, honesty, integrity, respect, transparency and trust. SARS encourages compliance with tax and customs law to ensure that everyone pays their fair share. We do so in a manner that does not unduly impede trade, economic growth and development by imposing excessive and unfair administrative burden on taxpayers, traders and businesses and to achieve compliance in the most efficient and cost effective manner. Our approach to promoting compliance is based on three principles. We must make taxpayers aware of their obligations, make it easy to meet them and act against those who break the law.